We are register with Service Tax under GTA Service (Good Transport Agency ) As a Received and we pay Service @ 3.09% at TRansportation Bills. Sir, we received bills in two portion i.e. one is goods bill and another Transporton Bill, but Transporter give us one challan of Goods Bill and do not give us Transportion Challan and give us directly Bill. Will our liability be made in this regard because I hear that Consignment Note should be necessary for GTA (Goods Transport Agency ) Bill if Transporter did not give Consignment Note the Liability of Service Tax @ 3.09 (Now 2.575%)did not make.
Please guide me My E-Mail ID is sunil_kumar10520@yahoo.com
Your legal liability is only when he (GTA)issues consignment note and invoice as required under rules. Note that there is no provision similar to TDS, under Service Tax.
CAclubindia
